HomeMy WebLinkAbout08 August 03
JEFFERSON COUNTY BOARD OF EQUALIZATION
A.C. Dalgleish
David G. Douglas
Archie Barber, Jr.
Chairman
Vice-Chairman
Member
Alternate
M I NUT E S
3 August 1987
Chairman Dalgleish called the meeting to order at 9:10 AM. All Board members and
Clerk Lea were present.
BOE-87-037-LO- Parcel No 933-300-901 - Petitioner Kunz was present at the hearing
Bob Shold represented the Assessors office.
This parcel consists of lots 1-8, Block 9 of the Brackens Addition, which were
purchased in June 1954 (70 lots for $1,000 total) He sold six lots in Block 10
adjacent to the west for $800jlot in April 1977. Most lots in this block will not
per~, and the nearest sewer line is two blocks from this parcel. He thinks valuation
should De $600 per lot.
The Assessor reported most recent sale in area (1983) was for $2,500 per
lot and valuation of this parcel was adjusted accordingly, He concurred that,due
to taper of lot lengths, thi s parcel has an equivalent a rea of seven lots (or two
potential building sites under current codes.) The Board ~hould examine all parcels
in Block 9, 10,25 and 26.
BOE-87-038-LO - Parcel No. 933-301-001- petitioner Kunz present at hearing, and
Bob Shold represented the Assessors office. This parcel includes lots 5-14 (ten lots)
in Block 10 immediately east of Block n.ine.
The Assessor recommended that this parcel and the three adjacent Blocks (9,25,26)
should be reviewed by the Board during inspection to attain any equitable adjustments
---- SEE BOE-087-Q37 ABOVE------
BOE-87-039-LO- Parcel No. 933-302-501 - Mr. Kunz was present at the hearing,
Bob Shold represented the Assessors office. This parcel includes lots 1-20 in
Block 25 across an improved street from an R.'J. Park on the firgrounds, Any
adjustment should reflect decision on other three Blocks in Brackens Addition.
(See Above)
BOE-87-040-LO Parcel No. 933-302-601- Mr. Kunz was present at the hearing and
Bob Shold represented the Assessors office. This parcel consists of lots 1-10
in Block 26 of Brackens Addition (1) There is no current street access to the lot,
(2) The nearest sewer line is three Blocks from thi.s lot, (3) The area appears to be
marshy or flooded in wet months and (4) the Block is tapered yeilding small lots at
north end. Any decision on adjustments should reflect adjustments to Blocks 9,10
and 25 in Brackens Addition.
BOE-87-041-C - Parcel No. 957-606-901 - Mr. Ramey was present at the hearing, and
Bob Sho 1 d represented the Assessors offi ce. The peti ti oner stipul ated that (1)
he had purchased a half interest in this commercial business in June 1986 for
$85,000 (2) contended that land valuation was hi\)her than that of parcel purchased
by Swain (adjacent.to Safeway in Simms Way) and (3) that square footage of building
improvements current valuation is not accurate.
The Assessors office reported that (1) this parcel is a corner lot on Sims Way
currently assessed on basis of 800 front at $220 per front foot. (2) The current
valuation is based on a review by the State Department of Revenue in December 1984.
(3) The Board inspection should include a review of the front footage of the parcel
and a check of dimensions and level of depreciation of building improvements.
BOE-87-042-R - Parcel No. 944-400-204 - Clerk Lea reported that the petitioners
(Dick & Lynn Bumgarner) had requested that their petition be withdrawn. The Board
acquiesced to this request,
BOE-87-043-C - Parcel No. 948-323-701 - Petitioner Larson was not present at the
hearing. Bob Shold represented the Assessors office. The petitioner requested
that the Board review should consider three parcels together in as much as they
represent a commercial operation of buildings and grounds of a shoppingarea known
as Castle Hill Center at the corner of Sims Way and Sheridan Street.
89E Petition Parcel No. land Improvements Total
087-043-C 948-323-701
087-044-C 948-323-801
087-045-C 948-333-001
SUB-TOTALS
210,935
50,000
216,645
477 ,580
693,060
325,000
602,290
1,620,350
903,'95
375,000
818,935
2,097,930
A Washington State Department of Revenue appraisal of December 1986 consisting of
both Market and Income ana lys is set the Valuation at $1. 7 mi 11 ion. The comparabl es
in the petition were from areas outside Jefferson County and were not considered
germain to this petition.
The Assessor reported that State appraisal appears reasonable and equitable
and condirmed that this Market Approach Appraisal indicates a market value of ,$1.7 M.
Based on the recommendation of the Assessor, the Board moved and passed a
motion to sustain the current land valuations and to adjust the building improvement
valuations as follows:
BOE Petition Parcel No.
087-043-C
087-044-C
087-045-C
948-323-701
948-323-801
948-333-001
Land
$210,935
50,000
216,645
fmprovements
$452,295
305,605
464,520
Total Val uations
=
$ 663,230
355,605
681,165
$1,700,000
=
'"
Reduction of building Improvements were:
087-043-C:
087-044-C:
087-045-C:
$69!,060
$325,000
$602,290
452,295
305,605
464,520
TOTAL -
'" -$240,765
= -$ 19,395
= -$137,770
-$397,930
BOE-87-046-R : Parcel No. 948-318-901 - Petitioner L~rson was not present at the
hearing. Bob Shold represented the Assessors office. The petition included (1) a
March 1986 appraisal by Janet Little of $90,000, (2) submitted comparable 3-Lot
sale in same blocks in July 1987 and (3) stipulated the house living area of
1620 sq ft.>basement area of 1120 sq. ft. of
The Assessor (1) reported a 100 sq ft. deviation in areaAhouse between the
Assessors records and the submitted appraisal, (2) The current valuation of land
is consistent with other lots in the area, and (3) the level of depreciation of the
buil ding improvement shoul d be reviewed at tne Board inspection.
BOE-87-047-LO - Parcel No. 001-171-012- Petitioner Hopkins was not present at the
hearing. Bob Shold represented the Assessors office. The petition stilpulated
(1) that parcel was purchased in August 1978 for $15.000 (2) there have beenVland
improvements made, and (3) the current asking price is $28,000. no
The Assessor reported (1) that there have been no comparable sales in this
area for the past five years (2) that current Land values in the area are between
$3,750 and $4,250 per acre. and (3) that this parcel is currently valued at $4,250
per acre.
There being no further business before them, the Board adjourned till 9:00 AM
on Wednesday, the 5th of August.
DATE APPROVED~~~
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PREPARED BY .. e ~d./